COVID-19 incentive e-Reporting for MSMEs in Jakarta

Meiliyah Ariani, Zulhawati Zulhawati and Mohamad Nur Utomo
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Meiliyah Ariani: University of Prof. Dr. Moestopo (Beragama)
Zulhawati Zulhawati: niversitas Teknologi Yogyakarta
Mohamad Nur Utomo: Universitas Borneo Tarakan

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 8, 319-326

Abstract: The purpose of this study was to determine the effect of perceived ease of use, perceived usefulness, and system feasibility on the effectiveness of taxpayers using the e-Reporting Incentive Covid-19 service. The data obtained is the result of filling out a questionnaire conducted by respondents using a purposive sampling technique, as many as 100 MSMEs taxpayers in Central Jakarta who use the e-Reporting Incentive Covid-19 service. The data used in this study are primary data. This analysis method uses descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and determination coefficient tests using SPSS. The results of this study indicate that Perceptions of Ease of Use, Perceptions of Usability, and System Eligibility have a positive and significant effect on the effectiveness of taxpayers using the e-Reporting Incentive Covid-19 service. Key Words:perceived ease of use, perceived usefulness, system worthiness, effectiveness, e- Reporting Insentif Covid-19

Date: 2021
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